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Lead Abatement Tax Credit Program
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Lead Abatement Tax Credit Program

This program issues state income tax credits to Ohio property owners for lead abatement expenses incurred for their eligible dwelling.

Beginning in 2020, the Ohio Lead Abatement Tax Credit Program provides a state income tax credit to Ohio property owners who incur qualifying lead abatement costs in connection with an eligible dwelling.  The tax credit is capped at $10,000.00 per taxpayer and per eligible dwelling. 

To qualify for the state tax credit, a property owner must be an individual taxpayer, estate, or trust. The applicant must submit an application to the Ohio Department of Health documenting that the applicant incurred lead abatement costs on an eligible dwelling during the taxable year, that the eligible dwelling was built prior to 1978, and that the dwelling has passed a clearance examination. Lead abatement costs include:

  • Costs incurred for lead risk assessments conducted by an Ohio licensed lead risk assessor;
  • Lead abatement projects conducted by an Ohio licensed lead abatement contractor or lead abatement project designer; 
  • Clearance examinations performed by an Ohio licensed lead risk assessor, lead inspector, or clearance technician; and/or
  • Relocation costs incurred in the relocation of occupants of an eligible dwelling to achieve occupant protection.

Upon receipt of a completed application, the Ohio Department of Health will review the application and issue a tax credit certificate to the eligible applicant.  Certificates will be issued on a first come, first served basis until $5,000,000.00 in tax credits have been awarded for each state fiscal year.  Once the $5,000,000.00 annual allocation is reached, notification will be provided on this page.


Contact Information

Environmental Compliance Program - Lead
Bureau of Environmental Health and Radiation Protection
Ohio Department of Health
35 E Chestnut Street
Columbus, OH 43215

Phone: (614) 466-1450
Email: leadtaxcredit@odh.ohio.gov

 

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